Ineligible claims.
No claim under this subchapter may be allowed if any of the following conditions applies:
(a)#
Such claim is not filed with the department of revenue in conformity with the filing requirements in s. 71.03 (6) and (7).
(b)#
The department finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this subchapter.
(c)#
The claimant was under 18 years of age at the close of the year to which the claim relates.
(d)#
The claimant was claimed as a dependent for federal income tax purposes by another person during the year to which the claim relates but this limitation shall not apply if the claimant was 62 years of age or older at the close of the year to which the claim relates.
(e)#
The claimant resided for the entire calendar year to which the claim relates in housing which was exempt from taxation under ch. 70 other than housing for which payments in lieu of taxes are made under s. 66.1201 (22) except as provided under s. 71.54 (2) (c) 2.
(f)#
The claimant resides in a nursing home and receives assistance under s. 49.45 at the time of filing.